It doesn't seem clear from the guidance whether a claim ends when a joint claimant dies, or whether it just a relevant change of circumstance. Can anyone point me to the right regulation please?

S 3(4) of the Tax Credits Act provides that entitlement ends in such a case. Ss 6(3)and 32(3)of the Act and reg 21 of the TC Claims and Notifications Regs provide that it is also a notifiable change of circumstances and allow a penalty to be imposed where notification is not made.